Establishes a tax credit for child care providers to advance innovation and access for developmentally disabled individuals.

The Bright Beginnings Act amends the Internal Revenue Code to create a tax credit for eligible child care providers. This credit applies to amounts paid or incurred to advance innovation and access for developmentally disabled individuals. Eligible expenditures include costs for flexible and responsive environments, tools, and practices that remove systemic barriers. The credit is limited to $10,000 per taxable year and applies to providers legally operating under state law. The credit terminates after December 31, 2031.

Establishes a tax credit for child care providers to advance innovation and access for developmentally disabled individuals.

The Bright Beginnings Act amends the Internal Revenue Code to create a tax credit for eligible child care providers. This credit applies to amounts paid or incurred to advance innovation and access for developmentally disabled individuals. Eligible expenditures include costs for flexible and responsive environments, tools, and practices that remove systemic barriers. The credit is limited to $10,000 per taxable year and applies to providers legally operating under state law. The credit terminates after December 31, 2031.